Appeal allowed: e-rickshaws treated as parts, not complete imports; penalties, confiscation and extended limitation invocation quashed

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CESTAT allowed the appeal and set aside the Principal Commissioner's order dated 20.08.2020. The Tribunal held the adjudicating authority erred procedurally by relying on a chartered engineer's report without allowing cross-examination, and there was no admissible evidence that the appellant imported complete CKD/SKD e-rickshaws; therefore classification as parts only (CTH 8708) stood. The invocation of extended limitation failed for want of a finding of deliberate suppression to evade duty. Consequential findings of confiscation and imposition of penalties under the Customs Act (including on the appellant's MD and the CHA and its G-card holder) were unsustainable and were quashed.....